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SEC Company Response from Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405) — Feb 13, 2020

Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405)
Date: Feb. 13, 2020 · CIK: 0001781405 · Accession: 0001731122-20-000125

AI Filing Summary & Sentiment

File numbers found in text: 333-234741

Date
Feb. 13, 2020
Author
Odyssey
Form
CORRESP
Company
Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405)

Letter

Odyssey Semiconductor Technologies, Inc.

Brown Road

Ithaca, NY 14850

February 13, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Re: Odyssey Semiconductor Technologies, Inc.

Registration Statement on Form S-1

File No. 333-234741

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 12:00 PM on February 14, 2020, or as soon thereafter as is practicable.

Sincerely,
Odyssey
Semiconductor Technologies, Inc.

Show Raw Text
CORRESP
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filename1.htm

Odyssey
Semiconductor Technologies, Inc.

9
Brown Road

Ithaca,
NY 14850

February
13, 2020

    VIA
                                         EDGAR

        Securities
        and Exchange Commission

        Division
        of Corporation Finance

        100
        F. Street, N.E.

        Washington,
        D.C. 20549

        Re:	        Odyssey
        Semiconductor Technologies, Inc.

        Registration
        Statement on Form S-1

        File
        No. 333-234741

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective
date of the above-referenced Registration Statement be accelerated so that the same will become effective at 12:00 PM on February
14, 2020, or as soon thereafter as is practicable.

Sincerely,

Odyssey
Semiconductor Technologies, Inc.

By:
/s/ Richard J. Brown

Name:
Richard J. Brown

Title:
Chairman and Chief Executive Officer

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